The stock of stationary on 1.4.2021 was ₹3000 and on 31.3.2022 was ₹2000. The purchase of stationary during the year was ₹22000. Calculate the amount of stationary debited to the Income & Expenditure Account.

₹24000 ₹23000 ₹22000 ₹26000

₹23000

Consumed material= Opening stock + Purchase - closing stock 3000+22000-2000 = 23000